WORLDWIDE CONSULTING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
WORLDWIDE CONSULTING
Largest movements
- Financial fixed assets -€162,000
down €162,000 (-100%), from €162,000 to €0
- Profit (loss) carried forward -€182,989
down €182,989, from €33,464 to -€149,525
- Other debts +€30,492
up €30,492 (+3.6%), from €840,682 to €871,174
- Financial charges +€162,000
up €162,000, from €0 to €162,000
- Gross operating margin -€25,157
down €25,157, from €23,221 to -€1,937
- Taxes -€4,883
down €4,883 (-100%), from €4,883 to €0
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €982,559 | €820,359 | -€162,200 | -16.5% |
| Fixed assets | 21/28 | €163,893 | €1,308 | -€162,584 | -99.2% |
| Tangible fixed assets | 22/27 | €1,893 | €1,308 | -€584 | -30.9% |
| Furniture and vehicles | 24 | €1,893 | €1,308 | -€584 | -30.9% |
| Financial fixed assets | 28 | €162,000 | €0 | -€162,000 | -100% |
| Current assets | 29/58 | €818,667 | €819,051 | +€385 | 0.0% |
| Amounts receivable within one year | 40/41 | €818,667 | €819,051 | +€385 | 0.0% |
| Trade receivables | 40 | €687,885 | €687,885 | = | 0.0% |
| Other amounts receivable | 41 | €130,782 | €131,166 | +€385 | +0.3% |
| Total equity and liabilities | 10/49 | €982,559 | €820,359 | -€162,200 | -16.5% |
| Equity | 10/15 | €109,936 | -€73,053 | -€182,989 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €56,472 | €56,472 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €54,472 | €54,472 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,464 | -€149,525 | -€182,989 | |
| Amounts payable | 17/49 | €872,623 | €893,412 | +€20,789 | +2.4% |
| Amounts payable within one year | 42/48 | €872,623 | €893,412 | +€20,789 | +2.4% |
| Trade debts | 44 | €22,625 | €22,238 | -€387 | -1.7% |
| Suppliers | 440/4 | €22,625 | €22,238 | -€387 | -1.7% |
| Taxes, remuneration and social security | 45 | €9,316 | €0 | -€9,316 | -100% |
| Taxes | 450/3 | €9,316 | €0 | -€9,316 | -100% |
| Other amounts payable | 47/48 | €840,682 | €871,174 | +€30,492 | +3.6% |
| Non-recurring operating income | 76A | €18,100 | €0 | -€18,100 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €584 | €584 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €23,221 | -€1,937 | -€25,157 | |
| Operating profit (loss) | 9901 | €22,131 | -€3,041 | -€25,172 | |
| Financial charges | 65/66B | €0 | €162,000 | +€162,000 | |
| Recurring financial charges | 65 | €0 | €162,000 | +€162,000 | |
| Profit (loss) for the period before taxes | 9903 | €22,131 | -€165,041 | -€187,172 | |
| Income taxes | 67/77 | €4,883 | €0 | -€4,883 | -100% |
| Profit (loss) for the period | 9904 | €17,248 | -€165,041 | -€182,289 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,248 | -€165,041 | -€182,289 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.